Sustainability Practices Among Accounting Students: a Study of SDG Implementation at Universitas Padjadjaran

Abstract

Objective: This study explores how sustainable lifestyles are cultivated among accounting students and examines the role of the university ecosystem in supporting this behavior. It focuses on the relationship between students' understanding of the 17 Sustainable Development Goals (SDGs) and their perceptions of university sustainable governance. Theoretical Framework: The study is grounded in sustainable education and governance, emphasizing the university’s role in fostering sustainability through curriculum design and institutional policies. The SDGs are used as a benchmark to evaluate students' awareness and engagement. Method: Data were collected from 88 undergraduate accounting students at Padjadjaran University, Indonesia, via an online survey. Mann-Whitney U-test non-parametric tests were used to identify significant differences in sustainable behaviors across student groups, and multiple regression analysis explored the relationship between sustainable lifestyles, SDG knowledge, and perceptions of university governance. Results and Discussion: The findings show that students have a limited understanding of the SDGs, likely due to a lack of sustainability-focused activities. Their perception of the university’s sustainable governance is moderate, and students have not fully embraced sustainable practices. However, higher SDG knowledge and positive views on governance are associated with more sustainable behaviors. Research Implications: The study highlights the need for integrating SDG-related content into university curricula and improving governance to foster sustainable lifestyle habits. Originality/Value: This research provides empirical evidence on how universities can shape sustainable behaviors, focusing on accounting students in Indonesia.